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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

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Political subdivision taxes
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Section 4582.21 | Newly created or adopting port authority definitions.

...n, county, township, or other political subdivision, or any other public corporation or agency created under the laws of this state, any other state, the United States, or any department or agency thereof, and any agency, commission, or authority established pursuant to an interstate compact or agreement. (D) "Person" means any individual, firm, partnership, association, or corporation, or any combination thereof. ...

Section 4582.38 | Conveyance or exchange of property with political subdivision.

...ip, school district, or other political subdivision or taxing district, may convey or lease to or from, lease with an option to purchase, or exchange with, any port authority or any port authority may convey or lease to or from, lease with an option to purchase, or exchange with, a municipal corporation, county, township, school district, or other political subdivision or taxing district, without competitive bidding ...

Section 4582.52 | Bonds not a debt of state.

...ners of the bonds have no right to have taxes levied by the general assembly or taxing authority of any political subdivision of the state for the payment of the principal of or interest on the bonds, but the bonds are payable solely from the revenues and funds pledged for their payment as authorized by those sections, unless the notes are issued in anticipation of the issuance of bonds or the bonds are refunded by r...

Section 4921.21 | Public utilities transportation safety fund.

...nal planning commissions, and political subdivisions, and five per cent shall be retained by the commission for the administration of this section and for training employees. However, if, in any such period, moneys from these forfeitures credited to the public utilities transportation safety fund equal an amount less than four hundred thousand dollars, the commission shall distribute, to the extent of the aggregate a...

Section 4981.24 | Conveying public property to rail development commission.

...Any political subdivision, taxing district, or other public body of this state, without competitive bidding, may convey or exchange with the Ohio rail development commission, for use in connection with a project, any or all of its interests in real or personal property, or both, not needed by the grantor. The interest in such property to be conveyed shall be appraised at its fair market value and such appraisal value...

Section 5301.691 | Director of agriculture purchase of agricultural easements.

... township, with moneys in the political subdivision's general fund not required by law or charter to be used for other specified purposes or with moneys in a special fund of the political subdivision to be used for the purchase of agricultural easements, may purchase agricultural easements in the name of the municipal corporation, county, or township. (2) Subject to division (F) of this section, the legislative auth...

Section 5321.19 | Effect of chapter on political subdivisions.

...ision (B) of this section, no political subdivision may enact, adopt, renew, maintain, enforce, or continue in existence any charter provision, ordinance, resolution, rule, or other measure that is in conflict with this chapter, or that regulates the rights and obligations of parties to a rental agreement that are regulated by this chapter, including, without limitation, by any way imposing or requiring rent control ...

Section 5705.321 | Alternative method of apportionment.

...e county. (2) "Participating political subdivision" means a municipal corporation or township that satisfies all of the following: (a) It is located wholly or partially in the county. (b) It is not the city, located wholly or partially in the county, with the greatest population. (c) Public library fund moneys are apportioned to it under the county's alternative method or formula of apportionment in the curr...

Section 5709.081 | Exempting public recreational facility used for athletic events.

...of the property, including payments of taxes on the taxable part of the public recreational facility, contractually obligated payments or deposits into reserves or otherwise, and service payments under section 307.699 of the Revised Code. (C) The exemption provided in division (B) of this section also applies to both of the following: (1) The property during its construction or, in the case of tangible person...

Section 5722.07 | Sale of land acquired in land reutilization program.

...wise transfer any such land to another political subdivision for the devotion to public use by such political subdivision for a consideration less than fair market value. Whenever an electing subdivision sells any land acquired as part of its land reutilization program for an amount equal to or greater than fair market value, it shall execute and deliver all agreements and instruments incident thereto. The ele...

Section 5727.02 | Persons excepted.

... of the Revised Code. (d) A political subdivision of this state that owns an energy facility is not supplying electricity to others regardless of the nameplate capacity of the facility if the primary purpose of the facility is to supply electricity for the political subdivision's own use. As used in this division, "political subdivision" means a county, township, municipal corporation, or any other body corporate a...

Section 5747.53 | Apportionment of undivided local government fund of county under an alternative method or on a formula basis.

...county. (2) "Participating political subdivision" means a municipal corporation or township that satisfies all of the following: (a) It is located wholly or partially in the county. (b) It is not the city, located wholly or partially in the county, with the greatest population. (c) Undivided local government fund moneys are apportioned to it under the county's alternative method or formula of apportionmen...

Section 6101.37 | Certified copy of decree.

...erning or taxing body of each political subdivision, to which benefits have been determined, a certified copy of that portion of said order which sets forth the benefit, as confirmed by the court, to such political subdivision, and said governing or taxing body shall receive and file the same. When any appeal has been finally determined, the clerk of that court shall certify the amount of each item of the judgment t...

Section 6115.05 | Petition for establishment of sanitary district.

...rning body. Property in each political subdivision wholly or partly included in the proposed district shall be represented by the signers of the petition provided for by this section. The petition for the establishment of a district to provide a water supply for domestic, municipal, and public use shall be signed by the governing body of each municipal corporation, or part thereof included in the proposed district,...

Section 6115.61 | Appropriation of fund of water department for payment of assessments or water charges.

...the same time that the state and county taxes are due and collected.

Section 6119.011 | Regional water and sewer district definitions.

...hereafter granted the power of levying taxes or special assessments, the United States or any agency thereof, and any agency, commission, or authority established pursuant to an interstate compact or agreement. (C) "Person" means any natural person, firm, partnership, association, or corporation other than a political subdivision. (D) "Beneficial use" means a use of water, including the method of diversion, st...

Section 6119.15 | Water resource revenue bonds and notes and water resource revenue refunding bonds not a debt of state.

...or owners thereof have no right to have taxes levied by the general assembly or taxing authority of any political subdivision of the state for the payment of the principal thereof or interest thereon, but such bonds and notes are payable solely from the revenues and funds pledged for their payment as authorized by such chapter, unless the notes are issued in anticipation of the issuance of bonds or the bonds are refu...

Section 6121.10 | Water development revenue bonds and notes not a debt of state.

...or owners thereof have no right to have taxes levied by the general assembly or taxing authority of any political subdivision of the state for the payment of the principal thereof or interest thereon, but such bonds and notes are payable solely from the revenues and funds pledged for their payment as authorized by such sections, unless the notes are issued in anticipation of the issuance of bonds or the bonds are ref...

Section 6123.10 | Development revenue bonds and notes and development revenue refunding bonds not a debt.

...or owners thereof have no right to have taxes levied by the general assembly or taxing authority of any political subdivision of the state for the payment of the principal thereof or interest thereon, but such bonds and notes are payable solely from the revenues and funds pledged for their payment as authorized by such chapter, unless the notes are issued in anticipation of the issuance of bonds or the bonds are refu...

Section 709.023 | Special annexation procedure where land is not excluded from township.

...rming personal services for a political subdivision on property owned by the political subdivision after that property is annexed to a municipal corporation under this section.

Section 9.482 | Contracting for services between political subdivisions.

... used in this section: (1) "Political subdivision" has the meaning defined in section 2744.01 of the Revised Code. (2) "State agency" means any organized body, office, agency, institution, or other entity established by the laws of the state for the exercise of any function of state government. The term includes a state institution of higher education as defined in section 3345.011 of the Revised Code. (B)(1...

Section 9.67 | Restrictions on owner of professional sports team that uses a tax-supported facility.

...ssistance from the state or a political subdivision thereof shall cease playing most of its home games at the facility and begin playing most of its home games elsewhere unless the owner either: (A) Enters into an agreement with the political subdivision permitting the team to play most of its home games elsewhere; (B) Gives the political subdivision in which the facility is located not less than six months' advanc...

Section 902.04 | Purpose of loans, debts, bonds.

...ers of such bonds have no right to have taxes levied by the general assembly or taxing authority of any political subdivision for the payment of the principal thereof or interest thereon. Moneys raised by taxation shall not be obligated or pledged for the payment of principal of or interest on such bonds, but such bonds shall be payable solely from the revenues and security interests pledged for their payment as auth...

Section 1.08 | Blighted area defined - excluded considerations.

...und growth of the state or a political subdivision of the state, retard the provision of housing accommodations, constitute an economic or social liability, or are a menace to the public health, safety, morals, or welfare in their present condition and use. (B) "Blighted parcel" means either of the following: (1) A parcel that has one or more of the following conditions: (a) A structure that is dilapidated, ...

Section 118.07 | Commission or financial supervisor - powers and duties.

... county, or township or other political subdivision, unit, or agency of government of the state; (4) To review, revise, and approve determinations and certifications affecting the municipal corporation, county, or township made by the county budget commission or county auditor pursuant to Chapter 5705. of the Revised Code to ensure such determinations and certifications are consistent with the laws of the state; (5...